taxation
Contrary to popular belief, Lorem Ipsum is not simply random text. It has roots in a piece of classical Latin literature from 45 BC, making it over 2000 years old. Richard McClintock, a Latin professor at Hampden-Sydney College in Virginia, looked up one of the more obscure Latin words, consectetur, from a Lorem Ipsum passage,… Read more »
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The long-awaited Statutory Residence Test (SRT) draws a step closer with the publication of revised legislation today. The UK is on track for a modernised system of deciding tax residence which will operate from April 2013.
Changes to the planned General Anti-Abuse Rule (GAAR) have been welcomed by tax experts as a product of proper consultation and sensible listening by HMRC. The publication by HMRC of examples of how the GAAR applies to tax arrangements is also seen as ‘very constructive’.